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Guidelines on Corporate Governance for SMEs in Hong Kong

Hong Kong Current 2014

The Guide is meant to direct SMEs, listed companies must comply with the requirement to report on their corporate governance practices as part of their Annual Report.

Issuer name

Hong Kong Institute of Directors

More information

It also contains mandated disclosure requirements on the remuneration of individual directors and the CEO if he / she is not a director (Section 17.2). The New Companies Ordinance contains provisions to allow certain types of SMEs (size in terms of revenues, assets, employee numbers) to take advantage of simplified accounting and reporting.

Reporting resources


Organizations covered by the instrument

Small and Medium sized Enterprises (SMEs)

Target organization notes

All listed SMEs- defined as companies that employ fewer than 100 people in manufacturing and fewer than 50 in nonmanufacturing activity

Industry scope

All/none specified

Disclosure venue

annual report

ESG coverage- G (Governance)





Hong Kong


Asia Pacific

Date of publication


Issuer type

Industry bodies, business associations

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


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